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托宾税(Tobin Tax)是指对现货外汇交易课征全球统一的交易税,旨在减少纯粹的投机性交易。这一税种是美国经济学家、1981年诺贝尔经济学奖得主詹姆斯·托宾在1972年的普林斯顿大学演讲中首次提出的。该税种的提出主要是为了缓解国际资金流动尤其是短期投机性资金流动规模急剧膨胀造成的汇率不稳定。托宾税的特征是单一税率和全球性。一方面,托宾税有利于抑制投机、稳定汇率,可以使一国政府在中短期内依据国内经济状况和目标推行更为灵活的
Tobin Tax refers to the global unified transaction tax on spot foreign exchange transactions aimed at reducing purely speculative transactions. This tax was first introduced by the U.S. economist James Tobin, a 1981 Nobel laureate in economics, at the 1972 Princeton University speech. The proposed tax is mainly to ease the international exchange rate instability caused by the rapid expansion of international capital flows, especially the short-term speculative capital flows. Tobin tax is characterized by a single tax rate and global. On the one hand, Tobin’s tax is conducive to curbing speculation and stabilizing the exchange rate. It can make a country more flexible in the short to medium term according to the domestic economic conditions and goals